TMI Blog2019 (7) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Department to initiate appropriate proceedings in accordance with law. Petition disposed off. - WRIT PETITION No.56516/2017 c/w W.P.No.56517/2017, W.P.No.56518/2017 AND W.P.No.56519/2017 (T – RES) - - - Dated:- 18-7-2019 - MRS. S. SUJATHA J. PETITIONER: (BY SRI ANIL KUMAR B., ADV.) RESPONDENTS: (BY SRI T.K. VEDAMURTHY, AGA.) O R D E R These petitions involving similar and akin issues, have been considered together and disposed of by this common order. 2. The petitioner in these petitions has challenged the re-assessment orders passed by respondent No.3 under Sections 39(2), 72(2) and 36(1) of the Karnataka Value Added Tax Act, 2003 as well as consequential notices of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to take an independent view, the judgment of the Division Bench in W.A.No.5798/2011 and connected matters (D.D.23.03.2016) is no longer a good law. Secondly, it was argued that during the relevant tax periods, the scope of Section 39(2) of the KVAT Act inasmuch as any further evidence coming to the notice of the prescribed authority ought not to have been enlarged. There was no further evidence which had come to the notice of the Assessing Authority after making the re-assessment order under sub-section [1] of Section 39 of the KVAT Act. It is primarily based on the order of this Hon ble Court in H.H. Cement Products, supra, the proceedings under Section 39(2) of the KVAT Act were invoked. Period of limitation for reassessment under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) of the KVAT Act during the relevant tax period stood thus:- 39. Re-assessment of tax: (2) Where after making a re- assessment under this Section, any further evidence comes to the notice of the prescribed authority, it may make any further reassessments in addition to such earlier reassessment. 9. Section 41(1) and (2) of the KVAT Act reads thus: 41. Power of rectification of assessment or re-assessment in certain cases.- (1) Where any assessment or re- assessment or an order of an appellate authority or a revisional authority other than a court or tribunal, is found to be erroneous in so far as it is prejudicial to the interest of the public revenue by a judgement or an order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order was prejudicial to the interest of the revenue. It was revisional authority to have re-opened the said proceedings on any such opinion. In the said case, proceedings were initiated under Section 41(1) of the KVAT ACT to rectify the re-assessment order on the basis of the judgment of this Court in the case of State of Karnataka vs. M/s Centum Industries (P) Limited which was available to the Assessing Authority at the time of passing of the re-assessment order. 11. In the case of M/s. Simplex Concrete, supra, the Hon ble Apex Court held that at the relevant time, when the assessment order got completed, the law as declared by the jurisdictional High Court, was that the civil construction work carried out by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y authorities to take an independent view based on the evidence produced by the assessee. 14. Even assuming, giving effect to a judgment or order may not explicitly made available under Section 39(2) of the KVAT Act, the source of power to give effect to such order or judgment of the Hon ble Apex Court is traceable to Section 41 of the KVAT Act. 15. Section 41(1) of the KVAT Act is applicable where the order of re-assessment is found to be erroneous insofar it is prejudicial to the interest of the public revenue by the judgment or order of any Court. The Authority concerned mentioned in the said provision relates to Assessing Authority in case of assessment or re-assessment, Appellate Authority in cases of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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